Sikkim Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019. - Order No. 4/2019-State Tax/Sikkim - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 4/2019-State Tax/Sikkim Date: 29.03.2019 ORDER Whereas, sub-section (2) of section 17 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereinafter in this order referred to as the said Act ) provides that the input tax credit shall be restricted to so much of input tax as is attributable to the taxable supplies;and Whereas sub-section (3) of section 17 of said Act provides that the value for the purpose of sub-section (2) of section 17 of the said Act shall be as prescribed; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following Order, namely:- 1. Short title. -- This Order may be called the Sikkim Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that in case of supply of services covered by para 5 (b) of Schedule II of SGST Act, 2017, the amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt. Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt.